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Statutory Instruments
Social security
Made
4th September 2007
Laid before Parliament
7th September 2007
Coming into force
1st October 2007
The Secretary of State for Work and Pensions, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs in relation to regulation 4, makes the following Regulations in exercise of the powers conferred by sections 22(5), 122(1) and 175(1) and (3) of, and paragraph 8(1)(d) and (1A) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992(1) and sections 9(1)(a), 79(4) and 84 of the Social Security Act 1998(2).
The Social Security Advisory Committee has agreed that proposals in respect of these Regulations should not be referred to it(3).
1992 c.4. Section 122(1) is cited because of the meanings ascribed to “prescribe” and “Inland Revenue”. Section 175(1) is amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2), Schedule 3, paragraph 29(3). Paragraph 8(1A) is inserted by that Act, Schedule 3, paragraph 39(3) and amended by the Welfare Reform and Pensions Act 1999 (c.30), Schedule 11, paragraph 3. Under section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c.11), references to the Commissioners of Inland Revenue in enactments are to be taken as references to the Commissioners for Her Majesty’s Revenue and Customs.
1998 c.14. Section 84 is cited because of the meaning ascribed to the word “prescribe”.
See section 173(1)(b) of the Social Security Administration Act 1992 (c.5). Paragraph 104(a) of Schedule 7 to the Social Security Act 1998 added that Act to the list of “relevant enactments” in respect of which regulations must normally be referred to the Committee.
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